Statement of retained earnings. Use the data from the following financial statements in the popup window, company paid interest expense of $18,600 for 2017 and had an overall tax rate of 40% for 2017 . Complete the statement of retained earnings for 2017 , and determine the dividends paid last year. The distributed earnings is $. (Round to the nearest dollar.) \begin{tabular}{|l|r|} \hline \multicolumn{2}{|c|}{ Partial Income Statement Year Ending 2017} \\ \hline Sales revenue & $349,800 \\ \hline Cost of goods sold & $141,900 \\ \hline Fixed costs & $42,800 \\ \hline Selling, general, and administrative expenses & $27,800 \\ \hline Depreciation & $45,900 \\ \hline \end{tabular} Finally, The statement of retained earnings for 2017 is